We determine the poles of the standard intertwining operators for a
maximal parabolic subgroup of the quasi-split unitary group defined by
a quadratic extension $E/F$ of $p$-adic fields of characteristic
zero. We study the case where the Levi component $M \simeq \GL_n (E)
\times U_m (F)$, with $n \equiv m$ $(\mod 2)$. This, along with
earlier work, determines the poles of the local Rankin-Selberg product
$L$-function $L(s, \tau' \times \tau)$, with $\tau'$ an irreducible
unitary supercuspidal representation of $\GL_n (E)$ and $\tau$ a
generic irreducible unitary supercuspidal representation of $U_m
(F)$. The results are interpreted using the theory of twisted
endoscopy.